Division of Administrative Hearings, Florida
Filed: Sep. 26, 1995
It must be determined whether the placement of storage tanks, pumps, and appurtenant fueling equipment by Lewis Oil Company, Inc. (Lewis) at convenience stores constituted a license or lease of real property upon which that equipment was placed and, therefore, whether the commissions paid to the convenience stores for pumping and selling the Petitioner's fuel should have been the subject of sales tax, or conversely, whether the placement of the pumping equipment and fuel at the stores was a bailment and a non-taxable transaction.Petitioner proved that sufficient control and possession of fuel equipment delivered to store owner that it established bailment for mutual benefit and not taxable lease or rental.